A.R.S. § 42-18052: Property Tax Due Dates
Due dates and times; delinquency
Property taxes are due in two halves on October 1 and the following March 1, becoming delinquent after 5:00 p.m. on November 1 and the following May 1 respectively, but if the total tax is one hundred dollars or less the entire amount is due October 1 and delinquent after 5:00 p.m. on December 31, with any delinquency date falling on a weekend or legal holiday moving to 5:00 p.m. on the next business day.
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Full statute text
Official text last checked against azleg.gov:
42-18052. Due dates and times; delinquency
A. Except as provided in subsection C of this section, one-half of the amount of the taxes on real property and personal property is due and payable on October 1, and the remaining one-half of the taxes is due and payable on the following March 1.
B. Except as provided in subsection C of this section, one-half of the amount of the taxes that are unpaid is delinquent after November 1 at 5:00 p.m. and the remaining one-half that is unpaid is delinquent after the following May 1 at 5:00 p.m.
C. If the total amount of taxes is one hundred dollars or less:
1. The entire amount of the taxes is due and payable on October 1.
2. The entire amount that is unpaid is delinquent after December 31 at 5:00 p.m.
D. If the delinquency date is a Saturday, Sunday or other legal holiday, the time of delinquency is 5:00 p.m. on the next business day.
Drafted by AI from the official text and checked sentence by sentence against azleg.gov. ClearStatute is run by David Bartlett, who is not an attorney. Legal information, not legal advice — consult a licensed attorney for your situation.